Utah 2023 Regular Session

Utah Senate Bill SB0279

Introduced
2/23/23  
Refer
2/23/23  
Report Pass
2/27/23  
Engrossed
3/1/23  

Caption

Sales Tax Modifications

Impact

The enactment of SB 279 is anticipated to empower local governments to seek funding for essential cultural and recreational facilities that enhance community engagement and public welfare. By allowing local voters to directly weigh in on the imposition of this sales tax, the bill decentralizes the decision-making process, enabling municipalities to raise necessary funds without relying exclusively on state-level appropriations. There is also an implication that the bill could lead to a more diversified funding base for local cultural initiatives.

Summary

Senate Bill 279, also referred to as the Sales Tax Modifications bill, introduces adjustments to the existing provisions governing sales and use tax in the state of Utah. The bill allows counties to propose to their residents a local sales and use tax, specifically at a rate of 0.1%, designated to fund botanical, cultural, recreational, and zoological organizations and facilities. Additionally, it stipulates that funding raised could also assist in repaying municipal bonds that support these purposes, granted the bond repayment schedule is included in the opinion question submitted to voters.

Sentiment

Reactions to SB 279 have been generally favorable among proponents who see it as a positive step toward increasing local revenue streams for cultural organizations. Advocates argue that with more local funding, municipalities can better respond to specific community needs and ensure the sustainability of valuable facilities. However, there may be skepticism among some residents regarding the potential tax burden, which has led to discussions about transparency and the specific uses of the funds raised through this levy.

Contention

While generally welcomed, the bill has raised points of contention regarding the implications of imposing new local sales taxes. Critics express concern about the cumulative effects on residents, especially in counties already facing fiscal pressures. Additionally, there could be resistance to the terms under which municipalities can execute such tax levies, particularly if they feel it might dilute local governance or impose unwanted financial obligations on voters. The need for clear communication about how raised funds will be allocated and used effectively is pivotal in mitigating these concerns.

Companion Bills

No companion bills found.

Similar Bills

UT SB0255

Sales and Use Tax Amendments

UT SB0040

Sales and Use Tax Act Amendments

UT HB0058

Tax Modifications

UT HB0299

Court-ordered Treatment Modifications

UT SB0026

Housing and Transit Reinvestment Zone Amendments

SD HB1256

Require the inclusion of certain information on a candidate's nominating petition or on a ballot question petition.

NY S07996

Requires the metropolitan transportation authority submit to the legislature and publish on its shared internet website an annual open data plan; requires the MTA to publish all customer surveys and complaint data, incident report data, police incident and arrest data collected by the authority or any of its affiliates and subsidiaries no later than January 1, 2026.

MS HB110

Custodial Interrogations Act;create and authorize electric recording of.